INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

153C of the Act was ever issued, despite the fact that as per the claim of the Assessing Officer, the material relied upon was found during search in the case of Mr. Nikhil Jain. The Ld. AR contented the issued to be covered by judgment of Hon’ble Apex Court in the case PCIT Central-3 V/s Abhisar Buildwell

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR